North Carolina county rules
Craven County, NC vacation rental rules and taxes
Craven County’s rental market is mostly in New Bern, which allows short-term rentals in every zoning district with parking and responsible-party rules. Stays pay 6.75% sales tax plus the county’s 6% occupancy tax.
Checked against official sources November 6, 2026We found no short-term rental rules in Craven County’s code for areas outside town limits. Ask county planning about zoning.
What to do
File the occupancy tax
If guests pay you directly, file Craven County’s occupancy and tourism development tax form with the Tax Collection Division by the 20th of each month.Source
Then your town or area
Zoning rules and some occupancy taxes are set by each town, and by the county outside town limits. Pick your area.
Towns
Havelock
We found no short-term rental zoning rules in Havelock’s code. Stays owe 6.75% sales tax + 6% occupancy tax; Airbnb collects these on its bookings.
Full guideNew Bern
New Bern allows short-term rentals in all zoning districts (industrial zones need a special use permit), with off-street parking and a designated responsible party. Stays pay 6.75% sales tax plus the county’s 6% occupancy tax.
Sources
- Occupancy and Tourism Development Tax Form · Craven County Tax Department, Tax Collection Division
- North Carolina Airbnb market data (active listings) · AirROI
- Current sales and use tax rates · North Carolina Department of Revenue
- 2026 Profile of North Carolina Occupancy Taxes and Their Investment (July 2026) · Magellan Strategy Group (published by NCRLA)
- Code of ordinances · Craven County (Municode)
A plain-language summary to help you prepare, not legal advice. Rules and fees change; confirm with the office before you apply. Spot something out of date? Email hello@licensedrental.com.